Catchline at repeal: Due date of taxes -- Discount -- Partial payment -- Delinquent taxes
-- Penalty -- Revised collection schedule -- Collection efforts.
History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. --
Amended 2005 Ky. Acts ch. 85, sec. 249, effective June 20, 2005. -- Amended 1998
Ky. Acts ch. 209, sec. 3, effective March 30, 1998. -- Amended 1990 Ky. Acts ch.
27, sec. 4, effective July 13, 1990. -- Amended 1976 Ky. Acts ch. 36, sec. 1. --
Amended 1962 Ky. Acts ch. 29, sec. 5. -- Amended 1960 Ky. Acts ch. 186, Art. I,
sec. 24. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 4, sec. 15. -- Recodified
1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 1885,
4148.
Notes of Decisions
Cited in
8
cases, 1949–2008 · leading case:
Kling v. Geary, 667 S.W.2d 379 (Ky. 1984).
Kling v. Geary, 667 S.W.2d 379 (Ky. 1984).
· cites it 2× “Appellants would have us declare this to be special legislation for failure to provide for a 2% discount which is granted to real property and other personal property under KRS 134.020. This latter statute, we would point out, provides for a system of tax collection which shall…”
Monumental Life Ins. Co. v. Dep't of Revenue, 294 S.W.3d 10 (Ky. Ct. App. 2008).
“(8) Taxes on property subject to taxation under this section shall be subject to the same discount and penalties as provided in KRS 134.020 and shall be collected in the same manner as taxes on property locally assessed, except that the state tax on the "taxable capital" and…”
Nat'l Distillers Prods. Corp. v. Bd. of Educ. ex rel. Reeves, 256 S.W.2d 481 (Ky. Ct. App. 1952).
· cites it 3× “We are of the opinion that KRS 134.020, the general ad valorem tax statute, applied to whiskey where the tax payments were not deferred, and under the latter section, prior to its amendment in 1949, all current taxes, except as otherwise provided by law, became due on March 1st…”
Davis, Sheriff v. Becker, 219 S.W.2d 6 (Ky. Ct. App. 1949).
“Becker omitted the listing of the 300 shares of stock; and as a consequence, if her payment, of the tax prior to March 1, 1947 (KRS 134.020) as argued by appellee, did not excuse the penalty, then the taxpayer if aggrieved by the Department’s action in the premises, should have…”
City of St. Matthews v. Trueheart, 274 S.W.2d 52 (Ky. Ct. App. 1954).
“180; and taxes become due in September and delinquent in January, KRS 134.020. It will be observed that if a sixth-class city uses the regular city statutes, with a January 1-December 31 fiscal year, the assessment date' is July 1 preceding the commencement of the fiscal year.”
Gillis v. Preston, 746 S.W.2d 77 (Ky. Ct. App. 1987).
“” KRS 134.450(1). The purchaser is entitled to a certified copy of said certificate.”
Schenley Distillers, Inc. v. Franklin Cnty. Bd. of Educ., 249 S.W.2d 810 (Ky. Ct. App. 1952).
· cites it 2× “Another issue raised by the pleadings is whether' the Company is entitled, under KRS 134.020, to a 2% discount on such tax payments as are made at this time for the benefit of the Board.”
Kling v. N. Kentucky Area Plan. Comm'n, 654 S.W.2d 606 (Ky. 1983).
“220) and are due and payable on September 15 (KRS 134.020(1)) of the same year. This portrayal of the tax picture before enactment of the present statutes is to illustrate that KRS 68.”
— Ky. Rev. Stat. § 134.020(1) — 1 case
Kling v. N. Kentucky Area Plan. Comm'n, 654 S.W.2d 606 (Ky. 1983).
“220) and are due and payable on September 15 (KRS 134.020(1)) of the same year. This portrayal of the tax picture before enactment of the present statutes is to illustrate that KRS 68.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.